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    <title>2025 (2) TMI 200 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned order concerning the petitioner&#039;s liability to pay interest on the short payment of GST. The Court allowed the petitioner to treat the order as a Show Cause Notice, granting an opportunity to submit objections and additional evidence within two weeks. The judgment emphasized procedural fairness, particularly regarding the sufficiency of the electronic cash ledger balance and the applicability of Rule 88B for interest calculation. The respondent did not object to this procedural opportunity, allowing the petitioner to present further evidence and arguments.</description>
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    <pubDate>Tue, 21 Jan 2025 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 200 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=765654</link>
      <description>The HC set aside the impugned order concerning the petitioner&#039;s liability to pay interest on the short payment of GST. The Court allowed the petitioner to treat the order as a Show Cause Notice, granting an opportunity to submit objections and additional evidence within two weeks. The judgment emphasized procedural fairness, particularly regarding the sufficiency of the electronic cash ledger balance and the applicability of Rule 88B for interest calculation. The respondent did not object to this procedural opportunity, allowing the petitioner to present further evidence and arguments.</description>
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      <pubDate>Tue, 21 Jan 2025 00:00:00 +0530</pubDate>
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